[특별소비세등부과처분취소][공1984.1.15.(720),116]
The legality of the appellate brief without specific and explicit reasons
The court of final appeal may investigate and determine only within the scope of an appeal based on the grounds of final appeal. As such, even if the appellant submitted a written grounds of final appeal, the content of the judgment below, which is the subject of the judgment, should be considered as failing to submit the grounds of final appeal in the absence of specific and explicit explanation as to how to comply with
Article 14 of the Administrative Litigation Act, Articles 392 and 399 of the Civil Procedure Act
Plaintiff
head of Sung Dong Tax Office
Seoul High Court Decision 81Gu353 delivered on May 4, 1982
The plaintiff's appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
We examine the Plaintiff’s ground of appeal.
In full view of the provisions of Article 14 of the Administrative Litigation Act, Articles 392, 393, 399, 401, 406, and 407 of the Civil Procedure Act, an appeal in an administrative litigation may be made only on the ground that the appellate court has violated the law of law in the final judgment rendered by the first instance court. The final appeal may be determined only on the ground of the ground of appeal. As such, the final appeal shall be determined only within the scope of the appeal. As such, the final appeal shall have a specific and explicit explanation of how the lower court’s judgment subject to the judgment has violated the law, and even if the appellant filed the final appeal, it shall not be treated as failing to submit the grounds for final appeal, unless the aforementioned specific and explicit explanation of the grounds for final appeal is presented.
However, even if examining the contents of the appellate brief submitted by the Plaintiff in the instant case, there is no mentioning what portion of the judgment below is in violation of the law, and it cannot be said that there is no submission of the grounds of appeal, and there is no particular statement in the petition of appeal, and the instant appeal does not contain any grounds of appeal.
Therefore, the plaintiff's appeal is without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Kim Young-ju (Presiding Justice)